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FW 1, Policy and Scope

1.1 Purpose. This chapter provides policy and responsibilities
for cooperating with the General Accounting Office (GAO) in the audit of
Fish and Wildlife Service (Service) programs and operations.

1.2 Authority. The authority under which General Accounting Office
audits are conducted is found in the Budget and Accounting Procedures Act
of 1950 as amended (64 Stat. 832); the Government Corporation Control Act
(59 Stat. 597); section 236 of the Legislative Reorganization Act of 1970
(84 Stat. 1140, 1171); and OMB Circular No. A-50.

1.3 Policy. It is the policy of the Service to:

A. Fully cooperate with the GAO in the conduct of its audits.

B. Develop and submit responses to the GAO within required time
frames for draft reports and as required by legislation for final reports.

C. Provide timely, objective consideration of GAO findings and
recommendations. Information, advice, and guidance from GAO reviews will
be used for the maximum benefit to the Service.

1.6 Classification of GAO Reports. Normally, reviews accomplished
by the General Accounting Office are done at the request of a Congressional
committee, subcommittee, or a member of Congress. Reports issued by the
GAO are classified as:

A. Code 1A. Written report to the Chairman of a congressional
committee.

B. Code 1B. Written report to an individual member of the Congress.

C. Code 1C. Report to the Congress (President of the Senate and
the Speaker of the House of Representatives).

D. Code 2. Written report to the head of a Department or agency
or other top headquarters official (including letters signed by the Comptroller
General approving agency accounting principles and standards and systems
design). Within the Department of the Interior, a Code 2 report will normally
be addressed to a Secretarial officer.

E. Code 3. Written report to the head of a field activity or
to a lower level agency official in Washington. Within the Department,
a Code 3 report will normally be addressed to a bureau or office head or
senior regional official.

1.7 Initiation of GAO Audits.

A. In accordance with Departmental and GAO instructions, all
GAO work involving Department of the Interior (Department) bureaus must
be formally coordinated in writing. Prior to beginning work, the Service
should receive a transmittal from the Department announcing that GAO has
been cleared to begin its audit. The transmittal should include the following
information:

(1) Title of the assignment and job code number.

(2) Basis for assignment; e.g., basic legislative responsibility
or Congressional request, including the name of the requestor(s) if permission
has been given to use names.

(3) Statement of assignment objective(s).

(4) Interior bureaus, field offices, and other locations to be
visited or contacted.

(7) Name and telephone number of the appropriate GAO staff person
who can answer questions or provide further information about the assignment.

B. Any employee of the Service who is contacted by GAO prior
to receipt of such a transmittal is requested to advise the GAO to contact
either the Departmental Audit Coordination Staff or the Service Audit Liaison
Officer prior to its initiation of an audit.